Essai d’organisation de la littérature en comptabilité-contrôle sur la relation entre technologies de l’information et contrôle

Claire Chrétien-Ciampi
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Claire Chrétien-Ciampi: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

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Abstract: This paper offers a panorama of the extant knowledge regarding how accounting logics evolve in organizations, marked as they are, by always developing usages of information and communicationtechnologies.Relatively heterogeneous researches allow to discern mechanisms that are at the core of a mutual borrowing between ICT and accounting logics. These researches when combined, allow to put forth four tendencies regarding the evolution of accounting logics at play. Several limitations stand in the way of generalization and prevent to pursue on the implications of such results. It is suggested in this paper to build on directions outlined in information systems research. This would allow to set up the basis of a work program for future researches. Progresses in how we characterize conditions enacted as users appropriate technologies, is one such direction. This work sets some basis for this characterization process.

Keywords: contrôle; logique comptable; technologies de l’information; revue de littérature; conditions d’appropriation; control; accounting logic; information technologies; literature review; enacted structures (search for similar items in EconPapers)
Date: 2018-05-16
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Published in Transitions numériques et informations comptables, May 2018, Nantes, France. pp.cd-rom

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